I have a vid that's m/m from a store called Real Men - Really Ticklish Feet. It's called the The Ticklish Aussie.
It's shot so that you never see the 'lee's face. He either has a pillow on his stomach/chest to obscure the view, or the 'ler is sitting on his legs. While I usually enjoy seeing facial reactions, I don't mind for this one as he has nice looking feet, and seems to be EXTREMELY ticklish.
It has socked feet tickling, bare feet tickling. He is restrained, and at one point later in the video, he's naked, but the way the 'leer is sitting on him, you don't see much. at one point he moves and you can catch a glimpse of his penis.